AFRICAN DEVELOPMENT FUND
THE GAMBIA
INSTITUTIONAL SUPPORT FOR ECONOMIC AND FINANCIAL
GOVERNANCE PHASE III PROJECT
OSGE/GECL DEPARTMENTS
September 2015
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TABLE OF CONTENTS
I. STRATEGIC THRUST & RATIONALE ............................................................................. 1
1.1. Project linkages with country strategy and objectives .................................................... 1
1.2. Rationale for Bank’s involvement .................................................................................. 2
1.3. Donors coordination........................................................................................................ 5
II. PROJECT DESCRIPTION ............................................................................................... 7
2.1. Project components ......................................................................................................... 7
2.2. Technical solution retained and other alternatives explored ........................................... 8
2.3. Project type ..................................................................................................................... 9
2.4. Project cost and financing arrangements ........................................................................ 9
2.5. Project’s target area and beneficiaries .......................................................................... 11
2.6. Participatory process for project identification, design and implementation ............... 11
2.7. Bank Group experience, lessons reflected in project design ........................................ 11
2.8. Key performance indicators .......................................................................................... 13
III. PROJECT FEASIBILITY ............................................................................................. 14
3.1. Economic and financial performance ........................................................................... 14
3.2. Environmental and Social impacts ................................................................................ 14
IV. IMPLEMENTATION ..................................................................................................... 15
4.1. Implementation arrangements ....................................................................................... 15
4.2. Monitoring and evaluation ............................................................................................ 16
4.3. Governance ................................................................................................................... 17
4.4. Sustainability................................................................................................................. 17
4.5. Risk management .......................................................................................................... 17
4.6. Knowledge building ...................................................................................................... 18
V. LEGAL INSTRUMENTS AND AUTHORITY ............................................................. 18
5.1. Legal instrument ........................................................................................................... 18
5.2. Conditions associated with Bank’s intervention ........................................................... 18
5.3. Compliance with Bank Policies .................................................................................... 18
VI. RECOMMENDATION .................................................................................................. 18
Appendix I. Country’s comparative socio-economic indicators
Appendix II. Table of ADB’s portfolio in the country
Appendix III. Key related projects financed by the Bank and other development
partners in the country
Appendix IV. Map of the Project Area
i
Currency Equivalents May 2015
1 UA = 69.66 Dalasi
1 UA = 1.40642 US Dollar
1 UA = 1.25405 European Euro
Fiscal Year
1st January – 31
st December
Weights and Measures
1metric tonne = 2204 pounds (lbs)
1 kilogramme (kg) = 2.200 lbs
1 metre (m) = 3.28 feet (ft)
1 millimetre (mm) = 0.03937 inch (“)
1 kilometre (km) = 0.62 mile
1 hectare (ha) = 2.471 acres
Acronyms and Abbreviations
ADF African Development Fund
AfDB African Development Bank
ASYCUDA Automated System for Customs Data
CBG Central Bank of The Gambia
CRB Complaint Review Board
CSDRMS Commonwealth Secretariat Debt Recording and Management System
CSOs Civil Society Organizations
DLDM Directorate for Loans and Debt Management
EC European Commission
ECF Extended Credit Facility
FMS Financial Management Specialist
FPAC Finance and Public Accounts Committee
FROB Financial Reporting Oversight Board
GAP Governance Action Plan
GDP Gross Domestic Product
GICA Gambia Institute of Chartered Accountants
GPPA Gambia Public Procurement Authority
GRA Gambia Revenue Authority
IAD Internal Audit Directorate
IFAC International Federation of Accountants
IFMIS Integrated Financial Management Information System
IFRS International Financial Reporting Standards
ii
IMF International Monetary Fund
IPSAS International public sector accounting standards
ISP Institutional Support Project
ISEFG Institutional Support for Economic and Financial Governance
JAS Joint Assistance Strategy
LGAs Local Government Agencies
MDAs Ministries, Departments and Agencies
MDGs Millennium Development Goals
MDI Management Development Institute
MoFEA Ministry of Finance and Economic Affairs
M&E Monitoring and Evaluation
NAO National Audit Office
NDB Net Domestic Borrowing
NDP National Development Plan
NGOs Non-Governmental Organizations
NWC National Women’s Council
PAGE Program for Accelerated Growth and Employment
PEFA Public Expenditure and Financial Accountability
PC Project coordinator
PCR Project Completion Report
PCU Project Coordination Unit
PFM Public Financial Management
PFMCC Public Financial Management Coordination Committee
PPP Public-Private Partnership
PSC Project Steering Committee
ROSC Report on the Observance of Standards and Codes
SA Special Account
SADCOPAC Southern Africa Development Community Organization of Public Accounts
Committees
TA Technical Assistance
TIN Tax Identification Number
UA Unit of Account
UNCTAD United Nations Conference on Trade and Development
UNDP United Nations Development Program
VAT Value Added Tax
WAAPAC West Africa Association of Public Accounts Committees
WB World Bank
iii
Grant Information
Client’s information
RECIPIENT: Republic of The Gambia
EXECUTING AGENCY: Ministry of Finance and Economic Affairs
Financing plan
Source Amount (UA) Instrument
ADF
2.000 million
Grant
Government 0.223 million
TOTAL COST 2.223 million
ADF’s key financing information
Grant currency
UA
Interest type* NA
Interest rate spread* NA
Commitment fee* NA
Other fees* NA
Tenor NA
Grace period NA
FIRR, NPV (base case) NA
EIRR (base case) NA
*if applicable
Timeframe - Main Milestones (expected)
Concept Note approval
April 2015
Project approval September 2015
Signature December 2015
Effectiveness December 2015
Last Disbursement December 2018
Completion December 2018
iv
Project Summary Project
overview
Project name: Institutional Support for Economic and Financial Governance phase III
Project (ISEFG III)
Geographical scope: Nationwide
Overall timeframe: 36 months (January 2016 – December 2018)
Project cost: UA 2.223 million (UA 2.00 million from ADF and UA 0.223 million from
the Government)
Expected
results
In the short run, the expected project outcomes are: (i) enhanced domestic resources
mobilization; and (ii) greater strategic allocation, expenditures control, transparency, and
scrutiny of government budget. In the long run, this will strengthen and leverage the
impact of the national budget on delivery of services, and poverty reduction more
broadly.
Targeted
Beneficiaries
2.5.1 The direct beneficiaries of this project will be the Gambia Revenue Authority,
Gambia Public Procurement Authority, Women’s bureau, Ministry of Finance and
Economic Affairs, National Audit Office, and the Finance and Public Accounts
Committee of the National Assembly. The private sector including women entrepreneurs
will be indirect beneficiary through the establishment of the Gambia Institute of
Chartered Accountants and the effectiveness of the tax and customs administration.
Indirect beneficiaries will also include broader population of the Gambia through
improved allocation, execution and scrutiny of public expenditures which should help to
ensure that public resources are allocated to, and used in the delivery of relevant,
efficient and effective public services.
Needs
Assessment
The project is needed at this point in time to address fiscal slippages leading to large
fiscal deficits and sharp increases in domestic debt. The overall fiscal deficit which
reached 10 percent of GDP at the end of 2014 is largely financed by domestic borrowing
due to difficulties in mobilizing external resources. Public debt rose sharply to 100
percent of GDP at end-2014. The project aims to promote inclusive growth and
macroeconomic stability by enhancing domestic resource mobilization and reinforcing
fiscal discipline through improved transparency, efficiency and effectiveness of resource
allocation and execution in line with pro-poor policies. It is anchored around the
recommendations from the 2014 PEFA and the priorities of the Public Financial
Management Reforms Comprehensive Strategy (2012-2016).
Bank’s
Added Value
The Bank has played a central role in moving the PFM reform agenda in The Gambia.
The project will help consolidating the gains from the previous two phases (ISEFG I &
II). The previous policy-based operations and institutional support projects have
positioned the Bank as a main partner in this area. The Bank has developed strong
relationship with the government of The Gambia and other development partners.
Efforts have been made for improved alignment/harmonization/coordination with other
development partners, as demonstrated by the AfDB/World Bank Joint Assistance
Strategy (JAS) and Joint Budget Support policy matrix, and the AfDB/EC joint 2014
PEFA exercise. The project will complement other DP interventions in PFM mainly the
World Bank, IMF, UNDP, and EC.
Knowledge
Management
The project will strengthen public financial management in a number of ways including:
(i) enhanced capacity of MoFEA in the areas of budget accounting, auditing, aid
coordination, and debt management; (ii) enhanced capacity of different ministries in the
areas of procurement and gender budgeting; and (iii) enhanced capacity within the
FPAC to undertake external scrutiny of PFM performance. Knowledge will also be
acquired through skills transfer from technical assistance, as well as through formal and
informal training on the job and regionally. A broad based PFM training programme will
be developed. The project will also help to develop guidance manuals and various tools
for government institutions.
v
African Development Bank – Results-based logical framework Country and project name: The Gambia - Institutional Support for Economic and Financial Governance phase III Project (ISEFG III) Purpose of the project : Promote inclusive growth and macroeconomic stability by enhancing financial governance through improved domestic
resources mobilization and a more effective public financial management system.
RESULTS CHAIN
PERFORMANCE INDICATORS MEANS OF
VERIFICATION RISKS/MITIGATION
MEASURES Indicator
(including CSI) Baseline Target
IMP
AC
T
Inclusive growth
through improved
financial
governance
Real GDP growth 0.5% in 2014 5% in 2019 Gambia Bureau
Of Statistics
Risk 1: Weakening of the
government’s commitment to continue with its economic
policy and governance reforms
Mitigation 1: The IMF provides macroeconomic policy
advice to the Government. Thus
continued IMF and development partners’
engagement will be critical to
put fiscal policy on sound footing and further advance the
structural reform agenda.
Gender inequality index 0.624 in 2013 0.537 in 2019 Human Development
Report
OU
TC
OM
ES
Outcome I :
Enhanced
domestic
resources
mobilization
Taxes in percent of
GDP
16.1% in 2014 18% in 2018 IMF report Risk 2: The global economic
slowdown and erratic rainfall
are expected to impact
negatively the country’s
economic growth and government revenues.
Mitigation 2: A credible,
transparent and predictable policy environment which
supports private investments
will be critical to building the country’s capacity to withstand
these internal and external
shocks. In addition, the capacity building support through the
project will help the
government to continue its commitment to sustained public
financial management reform
which will help mitigating the adverse impacts of these shocks
in the short and medium term.
Outcome II:
Greater strategic
allocation,
expenditures control,
transparency, and
scrutiny of government
budget
Number of sector’s budget mainstreaming
gender
0 in 2014 At least 4 in 2018 Government Budget report
Effectiveness of
internal audit (PEFA PI-21)
score D+ in 2014 score B+ in 2018 PEFA report
Number of ex-post reviews conducted of
Procurement
organizations including women’s bureau ( Of
which % were compliant)
85 (60% were compliant) in
2013
100 (80% were compliant including
the Women’s bureau)
in 2018
GPPA report
Number of audit reports on government
financial statements
examined by the National Assembly and
published in the NAO
Web portal
0 in 2014 At least five (5) audit reports on government
financial statements
published in the Web portal of NAO by end
2018
National Audit Office Web portal
OU
TP
UT
S
COMPONENT I: ENHANCING DOMESTIC RESOURCES MOBILIZATION Risk 3: high staff attrition Mitigation 3: During the
previous two phases of the
ISEFG project, frequent changes at the ministerial level
and permanent secretaries
occurred but the project continued to be managed by the
same PCU within the MoFEA
without interference.
Risk 4: Due to capacity constraints, the Government
fails to demonstrate progress on
PFM reforms and reduce level
of fiduciary risk.
Mitigation 4: Donors have confirmed support to PFM
reforms and have also built in
complementary capacity building and technical
assistance projects.
Risk 5: The risk of slow
implementation of the proposed
project. Mitigation 5: To mitigate the
I.1Customs administration
modernized
Upgrade from ASYCUDA ++ to
ASYCUDA World
ASYCUDA ++ is currently in
use in 2014
Upgrade to ASYCUDA World
completed by end
2018
ASYCUDA World
I.2 Capacity of GRA tax auditors
improved
Number of tax auditors trained on modern
auditing technics
including women
--- 10 (including 4 women) by end 2017
Project progress report
I.3 Modern tax
audit techniques implemented
Audit software in use
by GRA
Audit software
not in use in 2014
Audit software in use
by GRA by end 2017
Project progress
report
COMPONENT II : STRENGTHENING EFFECTIVENESS IN PUBLIC FINANCIAL MANAGEMENT
II.1 Capacity on
public
procurement strengthened for
GPPA, procuring organizations,
and suppliers
including women
Number of people
trained on public
procurement including women
…
(10) GPPA staff, (30)
procuring
organizations, (5) National audit office,
(5) National assembly, (30) suppliers
including (20) women
by end 2018
Project progress
report
II.2.
Accountancy and auditing
practices
strengthened
Gambia Institute of
Chartered Accountants secretariat established
and functional
No Gambia Institute of
Chartered Accountants secretariat established
and functional by end
2016
vi
Country and project name: The Gambia - Institutional Support for Economic and Financial Governance phase III Project (ISEFG III) Purpose of the project : Promote inclusive growth and macroeconomic stability by enhancing financial governance through improved domestic
resources mobilization and a more effective public financial management system.
RESULTS CHAIN
PERFORMANCE INDICATORS MEANS OF
VERIFICATION
RISKS/MITIGATION
MEASURES Indicator
(including CSI) Baseline Target
II.3
Transparency
and accountability
strengthened
Web portal for National
Audit Office
established
Web portal for
National Audit
Office is not established in
2014
Web portal for
National Audit Office
established by end 2017
National Audit
Office Web portal
negative impact of this risk, the
project will continue to be
managed by the same PCU which has been instrumental in
the successful implementation
of the ISEFG I & II and the government is centralizing the
implementation of all
institutional support projects on PFM through this PCU.
II.4 Gender
based budgeting promoted
Number of people
trained on Gender Based Budgeting
Research on Gender
Assessment conducted
Number of report on women activities
(AWA Magazine) for
Awareness published
Number of people
trained on monitoring and evaluation
techniques
---
No
---
---
(10) Women’s bureau
staff, (10) Gender Focal Points in
ministries, (10)
Planners, (10) Budget Officers, and (20)
National Assembly
Members by end 2018
Research on Gender
Assessment conducted by end 2016
Six (6) reports produced (2016-2018)
Ten (10) Women’s
bureau staff (6 women 4 men) and
20 (6 men and 14)
focal points by end 2018
Project progress
report
Report validated
AWA Magazine
Project progress
report
KE
Y A
CT
IVIT
IES
COMPONENTS INPUTS
Component I : Enhancing domestic resources mobilization Technical assistance, training, and equipment
Component II : Strengthening effectiveness in public financial management
Technical assistance, training, and equipment
Component III : Project Management
Training, and operating costs
ADF grant: UA 2 million Counterpart funding: UA 0.223 million
Components Amount in UA
Component I 1,113,800
Component II 697,400
Component III 285,900
Total base project costs 2,097,100
Contingencies (6%) 125,900
Total project costs 2,223,000
vii
Project Timeframe
Activities/Months S O N D J F M A M J J A S O N D J F M A M J J A S O N D J F M A M J J A S O N D J F M A
Prior to start-up
Grant approval
Grant effectiveness
Fulfilment of conditions for first disbursement
Establishement of the project coordination team
Preparation of procedures manual
Project launching mission
Goods
IT Equipment & Supplies
Consultants
Preparation of binding documents and short lists
Invitation for bids, analysis and award
Training
Approval of annual training plan
Implementation of annual training plan
Others
Operating costs
Supervision Missions
Mi-Term Review
Project Steering committee meeting
Completion report mission
Audits
Annual audits
Final audit
2016 2017 2018 20192015
1
REPORT AND RECOMMENDATION OF THE MANAGEMENT TO THE BOARD OF
DIRECTORS ON A PROPOSED GRANT TO THE GAMBIA FOR THE INSTITUTIONAL
SUPPORT FOR ECONOMIC AND FINANCIAL GOVERNANCE PHASE III PROJECT
Management submits the following Report and Recommendation on a proposed grant for UA 2
million on ADF grant to finance the Institutional Support for Economic and Financial Governance
phase III project (ISEFG III) in The Gambia. ISEFG III is a project designed to strengthen the
capacities of key public institutions engaged in public financial management. The project will help
consolidating the gains from the previous two phases and address the new emerging challenges. Its
overarching goal is to promote inclusive growth and macroeconomic stability by enhancing financial
governance through improved domestic resources mobilization and a more effective public financial
management system. In the short run, the expected project outcomes are: (i) enhanced domestic
resources mobilization; and (ii) greater strategic allocation, expenditures control, transparency, and
scrutiny of government budget. In the long run, this will strengthen and leverage the impact of the
national budget on delivery of services, and poverty reduction more broadly through increasing
efficiency and effectiveness of resource allocation and execution in line with pro-poor policies.
Special emphasis is given to one core cross-cutting issue of the GAP II critical to inclusive growth
namely, gender. In line with the Bank’s Long Term Strategy and the new Bank’s Gender Strategy,
enhancing gender equality and women’s economic empowerment is a cornerstone of inclusive
growth. The project will provide support for gender responsive budgeting and the collection and use
of gender statistics in policy and planning which are useful tools for promoting gender equality.
I. STRATEGIC THRUST & RATIONALE
1.1 Project linkages with country strategy and objectives
1.1.1 In December 2011, the government launched its second development strategy and investment
program–Program for Accelerated Growth and Employment (PAGE) 2012-2015 which has been
extended until end 2016. The strategy serves as the country’s overarching development blueprint
which aims to achieve the objectives of the Vision 2020 and help attain the MDGs. The overall
objectives of the PAGE are to accelerate and sustain pro-poor economic growth while creating
employment opportunities in order to improve socio-economic conditions. The PAGE comprises five
pillars: (i) accelerate and sustain economic growth; (ii) improve and modernize infrastructure; (iii)
strengthen human capital stock to enhance employment opportunities; (iv) improve governance and
fight corruption; and (v) reinforce social cohesion and cross-cutting interventions. Activities
supported by ISEFG III project are well aligned with pillar IV of the PAGE. The PAGE is now in its
final year of implementation and efforts are underway to formulate a successor plan that will lead to
the attainment of the Vision 2020. The preparation of the next National Development Plan (NDP)
has started in June 2015 and will be finalized and launched in June 2016 to feed into the budget
process for the 2017 fiscal year.
1.1.2 The project supports also the government efforts in implementing its Public Financial
Management Reforms Comprehensive Strategy (2012-2016). The PFM strategy is directly linked to
the pillar IV of the PAGE. Its goal is geared towards building and sustaining an institutionally strong
and accountable platform for more effective and efficient harnessing and utilization for development
of public resources. This goal will be achieved through seven priority areas, namely: (i) Operational
efficiency of PFM infrastructure; (ii) Strategic allocation of resources; (iii) Building and sustaining
fiscal discipline; (iv) Boosting public revenue; (v) Public procurement legislative and process
enhancement; (vi) Enhancement of the institutional and operational capacities of public enterprises;
and (vii) Building the institutional capacities of LGAs for future incorporation into government-wide
PFM. The project is anchored around the first five priorities of this PFM strategy.
1.1.3 Aware of the significance of gender inequality, the Government has adopted a national
gender policy and women empowerment 2010-2020 aimed at reducing gender inequality as well as
empowering women. The overall goal of this policy is to mainstream gender in all national and
2
sectoral policies, programmes, plans and budgets to achieve gender, equity, equality and women
empowerment in the development process. ISEFG III project is supporting the following broad
policy strategies: (i) Capacity building for gender analysis and mainstreaming in all national and
sectoral policies, plans, programmes and budgets and for all ministries, departments, and National
Assembly; (ii) Strengthening the capacity and capability of the Ministry for Gender and Women’s
Empowerment and its executing arms to exercise effective leadership over the coordination of the
implementation, monitoring and evaluation of the Gender and Women Empowerment Policy; and
(iii) Advocacy for gender responsive budgeting and the allocation of adequate resources and public
expenditures for all sectoral programmes.
1.1.4 The Second Joint AfDB/WB Assistance Strategy (JAS/2012–2015) supports the
implementation of The Gambia’s PAGE. The JAS II is based on two pillars that are linked to the
PAGE: (i) Enhancing Productive Capacity and Competitiveness in order to strengthen Resilience to
External Shocks; and (ii) Strengthening the Institutional Capacity for Economic Management and
Public Service Delivery. The proposed ISEFG III is anchored to pillar 2 of the JAS. The project is
also included in the JAS. In addition, the project is consistent with one of the core five operational
priorities of the Bank’s strategy 2013-2022, namely governance and accountability. It is also
consistent with the Bank’s GAP II 2014-2018 pillar I “Public Sector and Economic Management”
through the support for PFM reforms. Special emphasis is given to one core cross-cutting issue of the
GAP II critical to inclusive growth namely, gender. In line with the Bank’s Long Term Strategy and
the new Bank’s Gender Strategy, enhancing gender equality and women’s economic empowerment
is a cornerstone of inclusive growth. The project will provide support for gender responsive
budgeting and the collection and use of gender statistics in policy and planning which are useful
tools for promoting gender equality. In line with the Bank Group regional integration policy and
strategy 2014-20231, the project will support the participation of Finance and Public Accounts
Committee (FPAC) members of the National Assembly to the West African Association of Public
Accounts Committees (WAAPAC) and Southern Africa Development Community Organization of
Public Accounts Committee (SADCOPAC) Annual Conferences and General Assemblies. These
conferences are expected to bring together members of the Public Accounts Committee from
different legislatures in the West and South Africa sub regions and other regions of the continent. In
addition, the project will provide funding for study visits to African countries in the areas of gender
based budgeting and procurement to learn best practices.
1.2 Rationale for Bank’s involvement
1.2.1 Political context. The Gambia is a presidential republic with a unicameral legislature. The
President was re-elected for a fourth term, on November 24, 2011, with 72 percent of the vote.
Parliamentary elections took place on March 29, 2012, with the Alliance for Patriotic Reorientation
and Construction (the President’s party) maintaining its majority. Preparation for the 2016/2017
Presidential and Parliamentary elections has started.
1.2.2 Economic context. In 2014, GDP growth reached 0.5 percent compared to a growth rate of
5.6 percent in 2013. The delayed and erratic rainfall led to a significant decline in crop production
estimated at 15percent with serious implications for food security. In addition, the Ebola epidemic in
the sub-region has adversely affected tourism and related sectors. The decline of about 60 percent in
tourism arrivals strains the country’s balance of payments. Gross international reserves declined from
almost 5 months of imports at end-2013 to 3.7 months at end-2014. As a net importer of basic food
stuff and energy inputs, the high demand on foreign exchange puts pressure on the local currency and
inflationary pressures. The annual average inflation rate reached 7 percent in 2014 from 5.5 at end-
2013. Furthermore, the overall fiscal deficit which reached 10 percent of GDP at the end of 2014 is
largely financed by domestic borrowing due to difficulties in mobilizing external resources. Public
debt rose sharply to 100 percent of GDP at end-2014. Policy slippages (unbudgeted spending
accounted 1.5 percent of GDP) and persistent financial difficulties in public enterprises (Emergency
1 Approved in November 2014
3
spending accounted 4.5 percent of GDP) have exacerbated the problems. In January 2015, IMF
discussed the Gambian authorities’ plans to address policy slippages over the past two years and
agreed on a program monitored by the IMF. The outlook for 2015 is, however, again clouded by
policy slippages. Significant spending pressures have emerged since April 2015 and the authorities
issued a directive fixing the exchange rate at a level overvalued by more than 20 percent compared
with prevailing market rates in May 2015. The significant revenue fallout from this measure and the
spending pressures have started to weigh on the government’s domestic borrowing. As a result, The
Gambia’s external and fiscal sustainability are at a grave risk. The Extended Credit Facility
arrangement with the International Monetary Fund remains off-track.
1.2.3 Social context. While the poverty index rate has decreased to 48.4 percent in 2013 compared
to 58 percent in 2010, there continues to be a marked difference in the poverty level between rural
and urban areas, with 73.9 percent of the rural population considered poor, compared to a 32.7
percent for the urban population. With respect to the Human Development Index for 2013, the
Gambia remains high at 0.441 in placing it well below the Sub-Saharan Africa average level of
0.502. The Government has achieved gains in key social sectors such as health,education, nutrition,
and water. However, it is not likely to meet the MDG targets for 2015. In the absence of urgent
action to maintain macroeconomic stability, the social progress made in recent years is under threat.
Furthermore, gender inequality is high, 0.624 in 2013, with the country ranking 139/187 on the
gender inequality index2. This indicates that there is substantial work to be done in addressing
gender inequality.
1.2.4 Key development issues. The key medium-term constraints and challenges remain on the
large fiscal deficits leading to sharp increases in domestic debt. The authorities are aiming to address
these challenges through a combination of domestic resource mobilization, increased expenditures
control, transparency and accountability. Activities supported by the project are anchored on the
following recommendations from the 2014 PEFA (see technical annex A2): (i) Effectiveness in
collection of tax payments (PI-15; score D+); (ii) strengthen recording and management of cash
balances, debt and guarantees (PI-17; score B+); (iii) Transparency, competition and complaints
mechanisms in procurement (PI-19; score D+); (iv) increase effectiveness of internal audit (PI-21;
score D+); (iv) improve the scope, nature and follow-up of external audit (PI-26; score D+); (v)
enhance legislative scrutiny of external audit reports (PI-28; score D+). The project will help
consolidating the gains from the previous two phases (See Technical Annex A3).
1.2.5 Enhancing domestic resource mobilization. The government embarked on major reforms to
increase revenue collection by: introducing the Value Added Tax (VAT); implementing Automated
System for Customs Data (ASYCUDA); and establishing a tax audit section within the Gambia
Revenue Authority (GRA). The introduction of the VAT in 2013 had a positive impact on tax
collection. Taxes in percent of GDP reached 16.1 percent of GDP in 2014 compared to 14.5 percent
of GDP in 2012. In addition, over the past years, GRA has undertaken modernization programs
which aim at improving and streamlining its work processes. In the field of customs, the
implementation of ASYCUDA++ has produced significant improvements. It has reduced cost and
clearance times and increased revenue collection. But GRA intends to upgrade it to ASYCUDA
World. The core functionalities of the ASYCUDA World are designed to: (i) facilitate and improve
the calculation, collection and accounting of customs duties and other charges related to customs
operations; (ii) speed-up the clearance of goods and help prevent smuggling; (iii) provide the
customs management with timely and accurate information. Furthermore, GRA has developed a risk-
based computer assisted system for selecting audit cases. Consequently, to carry out their functions
effectively and efficiently, auditors at the Tax Audit Section as well as the Post Clearance Audit
Section require in-depth understanding of the businesses of taxpayers and modern auditing technics.
2 Human Development Report 2014
4
1.2.6 Increasing control in Budget Execution, transparency and accountability.
In the area of debt management, key achievements under ISEFG phase II include: (i)
establishment of a debt management advisory committee that will allow the ministry of finances
to work with the Central Bank of the Gambia to strengthen the forecasting of the liquidity needs
of the Government; (ii) training of staff of the Directorate for Loans and Debt Management
(DLDM) on debt analysis, risk management and reporting; (iii) assistance to the DLDM to have
in place an updated debt database capable of producing accurate and reliable debt statistics for
effective public debt management; (iv) training of staff in the use of the debt recording and
management system CSDRMS; (v) development of a debt management procedures manual; and
(vi) update of the medium-term debt strategy consistent with reducing domestic borrowing.
Capacity building in the area of debt management will continue through ISEFG III.
Accounting and auditing. A review/assessment of The Gambia’s accounting and auditing
standards and practices was carried out with the assistance of the World Bank/IMF. The findings
of the review are set out in the Report on the Observance of Standards and Codes (ROSC) which
was validated at a stakeholder workshop in 2010. Subsequently, the Financial Reporting Act
2013 was enacted to replace the Accountants Act, 1991. The Law provides the basis for the
creation of The Gambia Institute of Chartered Accountants (GICA), a Financial Reporting
Oversight Board (FROB) and the adoption of International Financial Reporting Standards
(IFRS) by public interest entities. There are still capacity gaps at government, Central Bank,
audit firms and banks. The Institute of Chartered Accountants and the Financial Reporting
Oversight Board are not yet operational. Specifically, the project will support the
operationalization of the Institute and the Oversight Board.
Significant challenges remain in the area of public procurement, including the overlapping
functions of both policy and oversight duties of the GPPA, lack of capacity both at the GPPA
and within the line ministries, and a lack of clear guidance on how the procurement planning
process is aligned with the overall budgetary and resource planning process within line
ministries. The Public Procurement Act has been revised and enacted by the National Assembly.
The revisions include: 1) the introduction of an independent complaints review board; 2) gradual
removal of both ex-ante and ex-post functions of the GPPA; 3) building capacity to create a
procurement cadre to ensure that all line ministries are adequately staffed. The specific activities
supported by the project are the following: (i) preparation of guidelines for Complaint Review
Board (CRB) and technical support to induct the members; (ii) capacity building to
professionalize the public procurement function; (iii) strengthening capacity of non-state actors
(private sector, CSOs, etc) to demand transparency and integrity in public procurement, (iv)
implementation of the procurement information management system and development of GPPA
web portal.
External audit and legislative scrutiny. Through ISEFG phase II, progress has been made in
strengthening the capacity of the National Audit Office (NAO) and its performance. NAO has
managed to advance with the clearing of the backlog of unaudited financial statements and has
submitted to the Ministry of Finance and Economic Affairs (MoFEA) the audit reports on the
2008 – 2011 financial statements which were examined by the National Assembly. It is expected
that NAO in joint effort with MoFEA, mainly the Accountant General’s Department, will
finalize the audit of the 2012 and 2013 financial statements by end December 2015. Individual
consultants are providing supports to NAO in the areas of Financial and Performance audit.
Members of FPAC of the National Assembly have benefited local trainings on budget policy
analysis, review of budget of key sectors, and budget brief. The project will support the
establishment of a Web Portal for NAO where audit reports on government financial statements
will be posted. In addition, capacity building will be provided to the members of the National
Assembly with a particular focus on FPAC members to strengthen their oversight capacity
especially in the area of scrutiny of budget and audits, to facilitate their participation in regional
organizations bodies for parliamentarians and to mainstream gender in Parliament.
5
1.2.7 Promoting gender in public financial management. Special emphasis is given to one issue
critical to inclusive growth namely, gender. The National Women’s Council (NWC) and its Bureau
were established in 1980 by an Act of Parliament. The NWC is the highest advisory body to
Government on all matters concerning women and gender. The National Women's Council acts as a
forum for women while the Women's Bureau serves as its Secretariat. The Bureau also assists the
NWC in looking for trends and creating ties with other institutions on the socio-economic and
political front, reviewing bills, laws, programs, new technologies, policies, and giving out pertinent
information for the country's leading decision making. The Government has adopted a national
gender policy and women empowerment 2010-2020 aimed at reducing gender inequality as well as
empowering women. Over the years, studies carried out in the country all point to the fact that
poverty is predominantly a rural phenomenon and that women are the most affected. Though the
political will to empower women exists and that efforts are being made, by both the Women’s
Bureau and Council, under extremely difficult circumstances, to move the women’s agenda forward,
there still remains a lot to be done. The policy environment is conductive but implementation is
constrained by limited human, financial and material resources. Through the project, support will be
provided to the Women’s bureau to promote gender planning, budgeting, monitoring, evaluation, and
reporting. Women’s bureau staff, gender focal points, planners, budget officers in ministries, and
National Assembly members will be the main beneficiaries.
1.3 Donors coordination
1.3.1 Donors’ coordination tends to be ad-hoc and weak. As part of ISEFG I, a study on donors’
coordination was undertaken and recommended the need for centralizing aid coordination in one
institution. As a result, an aid coordination unit was established in the MoFEA and the Government
has created a Joint Aid Coordination Committee which is a good step towards both project
management and donor coordination. However, the government has yet to play the lead role in aid
coordination. The main problem appears to be shortage in qualified staff. In spite of weak
coordination on the part of Government, donor intervention has generally been consistent with the
strategic objectives and priorities of the PAGE. However, intra-donor coordination is done on an ad
hoc basis and thus there is scope for considerable improvement to strengthen aid effectiveness. In
this context, there are efforts by the Bank, World Bank and the EC for improved alignment, as
demonstrated by the AfDB/WB Joint Assistance Strategy (JAS) and Joint Budget Support policy
matrix, and the AfDB/EC joint 2014 PEFA exercise. During the preparation mission, discussions
were held with the development partners (World Bank, IMF, UNDP, EC) to ensure that harmonized
and collaborated approach was taken in support of the government’s PFM strategy. The Bank and
World Bank are using the same Project Coordination Unit (PCU) within the MoFEA for the
implementation of their respective projects. The Bank will collaborate with the World Bank, EC, and
UNDP respectively in providing support to, GRA, GPPA and the Women’s bureau. The table 1.1
below outlines the development partners’ activities in the areas covered by the project and shows
their complementarity with the project.
Table 1.1: Development Partners intervention and complementarity with the project
Specific Areas of
intervention Amount/Period
Development
partners
Complementarity with ISEFG III project
Budget formulation,
revenue administration,
public procurement,
and PEFA 2014
Euro 2.25
million (2013-
2016)
EC
The European Commission through IMF
provided technical assistance in areas related to
the establishment of a medium-term
expenditure framework (MTEF), revenue
administration and the introduction of a Value
Added Tax (VAT) which started in January
2013. The bank has provided support for
MTEF implementation during the previous two
phases of the project. The specific activities
supported under ISEFG III are the following:
(i) upgrade to ASYCUDA World; (ii) short
term training of staff on business processes and
modern tax audit techniques; (iii) audit
6
software; (iv) logistics and equipment; and (v)
disaster recovery site for GRA. EC is also
providing TA on public procurement to review
the legal and regulatory framework, to support
the improvement of GPPA capacity and to
improve the Information Technology systems
of GPPA. The support that will be provided
through ISEFG III project will complement
these capacity building initiatives. The Bank
engaged in a joint 2014 PEFA exercise with
European Commission (EC) which was
completed. The PEFA identified weaknesses
on PFM that the project will try to address.
IFMIS implementation,
National Statistical
Capacity Building,
Preparation of an
Energy Strategy Study
including a review of
the National Water and
Electric Company’s
(NAWEC’s) financial
situation and its
management system
US$ 5.25
million plus
Additional
Financing (AF)
of US$ 5
million
(2010-2018)
WB
The World Bank IFMIS project is managed by
the same Project Coordination Unit of the
Bank’s ISP. IFMIS is being implemented by
the Treasury directorate. Through the ISEFG
II, the Bank supported capacity building
activities to Treasury staff in the areas of
government budgeting and annual reporting,
International public sector accounting
standards (IPSAS), and financial statements
fraud and governance. ISEFG III project will
complement these capacity building initiatives.
Budget formulation,
Procurement, National
Assembly, National
Audit Office, revenue
administration
US$120,000 UNDP
UNDP provided support to formulate a
citizens’ budget which will be used to establish
broad base citizens’ consultative process in the
formulation of the 2016 budget. UNDP is
funding the regional and national consultation
so as to link budget with people’s priorities. It
is providing capacity building for procuring
organizations on procurement and internal
controls and strengthening capacity of
PAC/PEC committees. Support on
performance Auditing is being provided to
NAO. During 2015. A special education
programme, “The taxpayer education
programme”, funded by the United Nations
Development Programme (UNDP), is ongoing.
Gender mainstreaming US$155,000 UNDP
Activities supported by the UNDP are: One
international UNV data management specialist
to develop and institutionalize a gender data
base;
Strengthening capacity of governance
institutions to formulate and implement gender
responsive policies (Electoral system and
process, gender focal points in key ministries);
Strengthening of women participation in
decision making process and ; Support to
participation to (CSW) United Nations
Commission on Status of Women; Consultancy
for the formulation of one joint UN project.
The support that will be provided through
ISEFG III project will complement these
capacity building initiatives.
The Gambia Report on
the observance of
standards and codes
(ROSC), accounting
and auditing
Completed in
April 2010 IMF/WB
Based on the findings, the Report
recommended the development of a Country
Action Plan with specific activities to be
implemented in order to strengthen the
accountancy profession and build a strong
financial reporting infrastructure to enhance
corporate financial reporting. The Financial
Reporting Act 2013 was enacted to replace the
7
Accountants Act, 1991. The CBG approached
the FIRST Initiative through the World Bank
to provide Technical Assistance for the
introduction of IFRS by banks in The Gambia.
All banks prepared their 2013 end of year
accounts in compliance with IFRS.
ISEFG III project will provide support to
address the following institutional capacity
building matters: (i) Set up of the Gambia
Institute of Chartered Accountants; and (ii)
Quarterly meetings of the Financial Reporting
Oversight Board.
II – PROJECT DESCRIPTION
2.1 Project components
2.1.1 The overarching goal of the project is to promote inclusive growth and macroeconomic
stability by enhancing financial governance through improved domestic resources mobilization and a
more effective public financial management system. This will be achieved through strengthening the
capacities of key public institutions engaged in financial management. The expected project
outcomes are: (i) enhanced domestic resources mobilization; and (ii) greater strategic allocation,
expenditures control, transparency, and scrutiny of government budget. The project has three (3)
components: (i) enhancing domestic resources mobilization; (ii) strengthening effectiveness in public
financial management; and (iii) project management. The first two components are linked and
mutually contributing to sustainable and inclusive growth. An effective financial management
system will improve private sector confidence in government institutions that will help mobilize
additional resources. Increased resources mobilization will contribute to inclusive growth through
sustainable infrastructure investment and greater fiscal space for the government to invest in vital
public services. The table 2.1 below presents a description of the project’ activities.
Table 2.1: Project components and activities
Components Indicative
Amount in
UA
Main activities
Component 1 :
Enhancing domestic
resources mobilization
1,113,800
1. Upgrade to ASYCUDA World: (i) UNCTAD support services; (ii)
Network upgrade and audit technical assistance; (iv) training for IT
technical team; and (v) logistics/equipment.
2. Supporting the Tax Audit Section: (i) short term training of staff on
business processes and modern tax audit techniques; (ii) Audit software;
and (iii) equipment for field auditors.
3. Disaster recovery site: IT equipment
Total Component 1 1,113,800
8
Components Indicative
Amount in
UA
Main activities
Component 2 :
Strengthening
effectiveness in
public financial
management
697,400
1. Increasing control in Budget Execution, transparency and accountability
Capacity building in key PFM areas: (i) a comprehensive PFM training
plan for the directorates of the MoFEA including debt management; (ii)
Support to FPAC members on budget scrutiny and audits, participation in
regional organizations bodies for parliamentarians and mainstreaming
gender in Parliament; and (iii) Web portal for National Audit Office.
Accounting and auditing: (i) local consultant chief executive officer to
organize initial administrative and technical issues concerning the new
institute; (ii) TA to establish the Gambia Institute of Chartered Accountants
secretariat, and work with a local consultant and leaders of the institute to
design, develop and implement actions for putting in place arrangements to
comply with the requirements for applying to IFAC for Associate
Membership within 18 months; and (iii) Initial office equipment ‘goods’
requirements of the new institute, a starter library, furniture and the rental
of the institute's initial office premises.
Improving the public procurement system: (i) preparation of guidelines for
Complaint Review Board (CRB) and technical support to induct the
members; (ii) Training programmes towards the professionalization of
senior procurement personnel at both the GPPA and procurement units in
MDAs; (iii) Strengthening capacity of non-state actors (private sector,
CSOs, etc) to demand transparency and integrity in public procurement;
(iv) implementation of the procurement information management system
and development of GPPA web portal; and (v) logistics/equipment.
2. Promoting gender in public financial management
(i) training of Gender Focal Points in ministries, Planners, Budget Officers,
and National Assembly Members on Gender Based Budgeting; (ii) research
on Gender Assessment “Participation of women in Socio-economic
Development” (provision of gender disaggregate data) and dissemination;
(iii) production and publication on a Bi-Annual Basis the report on women
activities (AWA Magazine) for Awareness; (iv) study Tour by Women's
Bureau Staff and National Women Council on Best Practices to India; (v)
training of staff of the Women’s Bureau and other stakeholders on
Monitoring and Evaluation Techniques to monitor program implementation
and reporting, (vii) equipment’s and furniture.
Total Component2 697,400
Component 3 : Project Management
285,900
The ISEFG III project will use the Project Coordination Unit (PCU) based in the
MOFEA. The project will provide funding for: (i) minimal operational costs; and (ii)
refresher training for the PCU staff so as to familiarize themselves with Bank Rules
and Procedures in issues of procurement, financial management, monitoring, and
evaluation and, project management. However, the government will be supporting
the majority of the operating and salary costs of the PCU through its counterpart
funding. The top ups for the PCU staff are being paid through the World Bank
IFMIS project which will last until end 2018.
Total project base
cost
2,097,100
Contingencies 125,900
Project total cost 2,223,000
2.2 Technical solution retained and other alternatives explored
2.2.1 During project preparation and appraisal, several options were explored regarding the areas of
intervention, the number of institutions/beneficiaries to support and the scale of investments in each
area.
9
Table 2.2: Project alternatives considered and reasons for rejection
Alternative name Brief description Reasons for rejection
Support to public-
private partnership
The World Bank conducted an assessment of
the Policy, Institutional, and Legal
Framework for PPP in The Gambia. The
recommendations made include : (i)
consideration and adoption of limited
modifications of the National PPP Policy;
(ii) development of operational guidelines;
(iii) interaction with the GPPA to develop
appropriate procurement processes for PPP
projects; (iv) incorporation of National PPP
Policy and operational guidelines in the legal
framework; (v) interaction with development
partners to elaborate instruments for
government support to PPP; and (vi) start-up
of capacity building activities.
The World Bank is already providing
support in this area.
Support to build
capacity of the
National Audit
Office
Continued capacity building of the NAO in
terms of financial audit and performance
audit.
Through ISEFG phase II, capacity building
has been provided to NOA through
regional and local training and long term
technical assistance. NAO has managed to
advance with the clearing of the backlog of
unaudited financial statements. During this
phase III, the project will support the
establishment of NAO web portal. Audit
reports on government financial statements
examined by the National Assembly will
be published in the web portal.
2.3 Project type
2.3.1 ISEFG III is an institutional support project. It is designed to strengthen the capacities of key
public institutions engaged in public financial management. It will help consolidating the gains from
the previous two phases and address the new emerging challenges. The project will deliver improved
capacity and institutional development through a range of interventions including focussed skills
transfer from technical advisors, delivery of a range of training and skills development courses and
strengthening of local training capacity to ensure that technical training programmes continue.
2.4 Project cost and financing arrangements
2.4.1 The estimated total project cost is UA 2.223 million, of which UA 1.491 million in foreign
currency (67 percent) and UA 0.732 million in local currency (33 percent). These costs include a
provision of 6 percent for contingencies for both foreign exchange and local currency expenditures.
Detailed costs table is presented in Technical Annex B2 of this report. Below is a summary table of
the overall project cost by component.
Table 2.3: Project cost estimates by component
Components
Costs in Thousands UA Percentage
of Foreign
Currency
(%)
Foreign
Currency
Local
Currency Total
Component 1: Enhancing domestic resources
mobilization 960.7 153.1 1,113.8 86.3%
Component 2: Strengthening effectiveness in
public financial management 435.2 262.2 697.4 62.4%
Component 3: Project management 10.3 275.6 285.9 3.6%
Total base project costs 1,406.2 690.9 2,097.1 67.1%
contingencies (6%) 84.4 41.5 125.9 67.1%
Total project costs 1,490.6 732.4 2,223.0 67.1%
Note: Exchange rates are provided in the introduction of this report (page (i)). [April 2015: 1UA=1.37949 USD]
10
2.4.2 The ADF contribution will amount to UA 2 million (90 percent of project cost) and the
Government’s contribution will stand at UA 0.223 million (10 percent of project cost).
Table 2.4: Sources of financing
Source
Costs in Thousands UA Percentage of
total amount
(%) Foreign
Currency
Local
Currency Total
ADF grant 1,490.6 509.4 2,000.0 90.0%
Counterpart funding - 223.0 223.0 10.0%
Total cost 1,490.6 732.4 2,223.0 100.0%
Table 2.5: Project cost by category of expenditure (Global)
Category
Costs in Thousands UA Percentage
of Foreign
Currency
(%)
Foreign
Currency
Local
Currency Total
A. Goods 127.4 156.5 283.9 44.9%
B. Services 1278.8 197.8 1476.6 86.6%
C. Operating Cost 0.0 336.6 336.6 0.0%
Total base project costs 1406.2 690.9 2097.1 67.1%
D. Contingencies (6%) 84.4 41.5 125.9 67.1%
Total project costs 1,490.6 732.4 2,223.0 67.1%
Table 2.6: Project cost by category of expenditure (ADF grant)
Category
Costs in Thousands UA Percentage
of Foreign
Currency
(%)
Foreign
Currency
Local
Currency Total
A. Goods 127.4 156.5 283.9 44.9%
B. Services 1278.8 197.8 1476.6 86.6%
C. Operating Cost 0.0 126.3 126.3 0.0%
Total base project costs 1406.2 480.6 1886.8 74.5%
D. Contingencies (6%) 84.4 28.8 113.2 74.5%
Total project costs 1,490.6 509.4 2,000.0 74.5%
Table 2.7: Project cost by category of expenditure (Counterpart funding)
Category
Costs in Thousands UA Percentage of
Foreign
Currency (%) Foreign
Currency
Local
Currency Total
A. Goods 0.0 0.0 0.0 -
B. Services 0.0 0.0 0.0 -
C. Operating Cost 0.0 210.4 210.4 0.0%
Total base project costs 0.0 210.4 210.4 0.0%
D. Contingencies (6%) 0.0 12.6 12.6 0.0%
Total project costs 0.0 223.0 223.0 0.0%
Table 2.8: Expenditure schedule by component (in Thousands UA)
Components 2016 2017 2018 Total
Component 1: Enhancing domestic resources mobilization 593.1 269.4 251.3 1,113.8
Component 2: Strengthening effectiveness in public
financial management 427.3 148.1 122.0 697.4
Component 3: Project management 95.3 95.3 95.3 285.9
Total base cost 1,115.7 512.8 468.6 2,097.1
Contingencies (6%) 66.9 30.8 28.2 125.9
Total project costs 1,182.6 543.6 496.8 2,223.0
11
2.5 Project’s target area and beneficiaries
2.5.1 The project covers the entire territory of The Gambia, with total population estimated at
1.849 million. The direct beneficiaries of this project will be the Gambia Revenue Authority, Gambia
Public Procurement Authority, Women’s bureau, Ministry of Finance and Economic Affairs,
National Audit Office, and the Finance and Public Accounts Committee of the National Assembly.
Within the MoFEA, a comprehensive training plan will be elaborated for the directorates. The
private sector including women entrepreneurs will be indirect beneficiary through the establishment
of the Gambia Institute of Chartered Accountants and the effectiveness of the tax and customs
administration. Indirect beneficiaries will also include broader population of the Gambia through
improved allocation, execution and scrutiny of public expenditures which should help to ensure that
public resources are allocated to, and used in the delivery of relevant, efficient and effective public
services.
2.6. Participatory process for project identification, design and implementation
2.6.1 During the preparation mission of the project, consultations were held with the Government
of The Gambia (MoFEA and Women’s Bureau), Central Bank, National Audit Office, and National
Assembly. Discussions were also held with other development partners (World Bank, IMF, UNDP,
EC) to ensure that harmonized and collaborated approach was taken in support of the government’s
PFM strategy. During the appraisal mission, more inclusive consultations were held with the private
sector, civil society organizations and any other relevant stakeholders including gender networks, to
solicit their views on their engagement in the planning and budgeting process of the government.
They emphasized the need for greater communication and collaboration between the government and
the non-government organizations. During implementation, the proposed project approach provides
many opportunities to share project outputs with a wider audience such as audit reports on the
government financial statements which will be posted to the National Audit Office Web portal. It is
envisaged the participation of the civil society in the Project Steering Committee meetings. The
project will also support both the GPPA and the Women’s bureau to organize training which will
include civil society organizations and the private sector. The project will provide support for the
production and publication on a bi-annual basis of the report on women activities (AWA Magazine)
for public awareness.
2.7 Bank Group experience, lessons reflected in project design
2.7.1 As at end March 2015, the Bank’s financed operations in the Gambia comprised five (5)
national projects representing a total commitment of UA 27.05 million. The sector breakdown is as
follows: agriculture 71 percent, water and sanitation 21 percent; and governance 8.0 percent. In
addition to the national operations, the Gambia portfolio comprised of three (3) multinational
operations with resources in the amount of UA 76.05 million. The multinational operations which
comprise the Construction of the Trans-Gambia Bridge project, have resources amounting to UA
63.55 million and are instrumental in regional integration and trade facilitation within the sub-region
and beyond. The regional operations are dominated by infrastructure sector 85 percent followed by
agriculture 15 percent. The first private sector operation financed by the Bank in The Gambia (the
Horizons Clinic Project) was approved by the Board in April, 2014 with resources in the amount of
USD 8.2 million.
2.7.2 Overall, the performance of the portfolio in The Gambia is satisfactory. The last country
portfolio performance review (CPPR) conducted in September 2014 confirms this satisfactory rating
with a score of 2.57 on a scale of 3. There is no problem projects (PP) or potentially problematic
projects (PPP). The disbursement rate set at 28.6 percent for national projects and 12.6 percent for
the regional operations (see annex II for ongoing operations in The Gambia). Major challenges in the
portfolio concern: (i) capacity constraints of contractors and consultants/supervising engineers to
complete projects in a timely manner; (ii) inadequate fulfilment of counterpart funding requirements;
and (iii) weak capacity of Project Executing Agencies (PEAs) staff in the area of fiduciary
management. The project will help improving the capacity of government entities and contractors in
12
the areas of procurement. The project will also contribute improving domestic resources mobilization
which will help the government to respect its commitment in terms of project’s counterpart funding.
2.7.3 Since 2007, the Bank has approved two institutional support projects in the area of
governance. Both projects were designed in an effort to strengthen the institutional weaknesses in
economic management and financial governance. The first project “Institutional Support Project for
Economic and Financial Governance phase I (ISPEFG I / 2008-2010)” has been instrumental in the
formulation of the macroeconomic model and the PFM Reform Strategy 2012-2016. The project has
also enabled the MoFEA to produce timely fiscal reports, quality annual policy reports and a debt
management strategy. Assistance to NAO, particularly in the provision of training facilities leading
to Association of Chartered Certified Accountants degrees, has enhanced the office’s capacity in
fulfilling its mandate. According to the Project Completion Report prepared in December 2010, the
objective to enhance the operational efficiency of the key institutions involved in economic
management and financial governance was met.
2.7.4 The second project “Institutional Support for Economic and Financial Governance phase II
(ISEFG II / 2012-2015)” objective is to contribute to strengthening capacities in key public
institutions engaged in economic management and governance. Implementation of the project has
proceeded well thus far. The Bank disbursed the total amount (100 percent disbursement rate) of the
grant. All activities have been implemented and the project closing date is set for December 2015.
Results achieved include: (i) a firm based consultancy supported the Directorates of Macroeconomic
Policy Analysis and Debt Management in the following key areas: operationalization of the macro
fiscal model through training and development of guidelines for the use of the model; training of
staff in the use of the debt management system; update of the medium term debt strategy and
development of a debt management procedures manual; (ii) A Technical Assistant (TA) for the
Internal Audit Directorate (IAD) has provided support in revenue audit and the drafting of internal
audit manual which was validated and printed. IAD is operational and is auditing most of the central
government activities. Twelve (12) audit reports have been produced and submitted during the years
2012, 2013 and 2014. Capacity building activities have been provided to strengthen the capacity of
the staff in auditing; (iii) Progress has been made in strengthening the capacity of the National Audit
Office (NAO) and its performance. NAO has managed to advance with the clearing of the backlog of
unaudited financial statements and has submitted to MoFEA the audit reports on the 2008 – 2011
financial statements. It is expected that NAO in joint effort with MoFEA, mainly the Accountant
General’s Department, will finalize the audit of the 2012 and 2013 financial statements by end 2015;
(iv) Through the project, funds have been provided to a local development institute, the Management
Development Institute (MDI) with the assistance of Technical Assistants to provide training in the
areas of PFM, internal and external audit. To date, trainings have been provided in the areas of PFM
(report writing, monitoring and evaluation, project management and basic PFM, internal audit as
well as macroeconomic modelling and forecasting). The trainings provided by MDI have been well
received by participants.
2.7.5 The design of the proposed phase III (“Institutional Support for Economic and Financial
Governance phase III”) has benefitted from various analytical documents3, the PCR and supervision
missions reports of the previous phases I and II of the project, Bank group operations in the area of
governance in Africa, and ongoing capacity support projects by other development partners in the
country. There is no need of conducting additional analytical studies or collecting additional
information. The lessons learned are as follows:
3 Bank’s Fiduciary Risk Assessment 2013; PEFA assessment 2014; The Gambia Toward a more transparent and
effective ministry of finance and economic affairs, IMF, March 2013; Programme Support to Women’s Bureau and the
Gender Machinery for Socio-Economic Development and Public Finance Management, The Gambia Women’s Bureau
2015; The Gambia Report on the observance of standards and codes (ROSC), accounting and auditing, April 2010;
Government of The Gambia’s: “Public Financial Management Reforms Comprehensive Strategy (2012-2016)”.
13
Table 2.9: Lessons learned and actions taken to integrate them into the project
Lessons learned Actions taken to integrate lessons into the project
(i) Attainment of project
outcomes is attributed to strong
government ownership of the
reforms and the existence of an
effective institutional framework
for managing the reform which
has been endorsed by all
stakeholders.
The proposed project reflects this lesson by supporting the Government-
owned, donor-endorsed PFM reform strategy. The proposed ISEFG III
will use the existing PCU seconded from the MoFEA which is also
overseeing the World Bank’s IFMIS project implementation. The PCU
has been instrumental in the successful implementation of the ISEFG I &
II. The government is centralizing the implementation of all institutional
support projects to the MoFEA through the project’s PCU. It is
supervised by a Project Steering Committee and reports to the PFM
Coordination Committee (PFMCC) which is headed by the Permanent
Secretary I of the MoFEA.
(ii) For a project to be successful,
it should focus on specific
activities firmly grounded within
the Government’s overall policy
reforms.
The design of this project reflects this lesson by focusing on few selected
areas of the PFM reform strategy in which the Bank has a comparative
advantage and value-added.
(iii) Consider learning by doing
activities and knowledge transfer
within the project for
sustainability
The aspect of knowledge transfer from TAs will be clearly defined in
their respective terms of reference. This will be done via workshops and
on the job training.
(iv) Necessity to coordinate and
harmonize development partners
interventions
In designing this project, the team met with the main development
partners to discuss their previous and future support in the area of PFM
to avoid duplication and to ensure efforts by the various partners would
add value to the implementation of the reform strategy.
2.8 Key performance indicators
2.8.1 The key performance indicators identified and the expected outcomes at project completion
are outlined in the results-based logical framework and in Box 1 below. In the short run, the expected
project outcomes are: (i) enhanced domestic resources mobilization; and (ii) greater strategic
allocation, expenditures control, transparency, and scrutiny of government budget. In the long run,
this will strengthen and leverage the impact of the national budget on delivery of services, and
poverty reduction more broadly through increasing efficiency and effectiveness of resource
allocation and execution in line with pro-poor policies. It is expected a strong and inclusive
economic growth that contributes to the reduction of gender inequality.
Box 1 Key Performance Indicators
Outputs Indicators
Component 1 : Enhancing domestic resources mobilization
- Upgrade to ASYCUDA World completed by end 2018;
- Number of tax auditors trained on modern auditing technics reaches 10 (including 4 women) by end
2017;
- Audit software in use by GRA by end 2017;
Component 2 : Strengthening effectiveness in public financial management
- Number of people trained on public procurement comprises (10) GPPA staff, (30) procuring
organizations, (5) National audit office, (5) National assembly, (30) suppliers including (20) women by end
2018;
- Gambia Institute of Chartered Accountants secretariat established and functional by end 2016;
- Web portal for National Audit Office established by end 2017;
- Number of people trained on Gender Based Budgeting comprises (10) Women’s bureau staff, (10)
Gender Focal Points in ministries, (10) Planners, (10) Budget Officers, and (5) National Assembly
Members by end 2018;
- Research on Gender Assessment conducted by end 2016;
- Number of report on women activities (AWA Magazine) for Awareness published reached six (6) reports
between 2016-2018;
- Number of women trained on monitoring and evaluation techniques includes ten (10) Women’s bureau
staff (6 women 4 men) and 20 (6 men and 14) focal points by end 2018.
14
Outcomes indicators - Taxes in percent of GDP rises from 16.1 percent in 2014 to 18 percent in 2018;
- Number of sector’s budget mainstreaming gender reached at least four (4) in 2018;
- Effectiveness of internal audit (PEFA PI-21) increased from score D+ in 2014 to score B+ in 2018;
- Number of ex-post reviews conducted of Procurement organizations ( Of which percent were compliant)
increases from 85 (60 percent were compliant) in 2013 to 100 (80 percent were compliant including the
Women’s bureau) in 2018;
- Number of audit reports on government financial statements examined by the National Assembly and
published in the NAO Web portal reaches at least five (5) by end 2018.
Impact Indicators - Real GDP growth rises from 0.5 percent in 2014 to 5 percent in 2019;
- Gender inequality index reduces from 0.624 in 2013 to 0.537 in 2019.
2.8.2 The achievement of results on these indicators will be verified using the data that will be
collected by the PCU, whose capacity has been strengthened thanks to the recruitment of a
monitoring and evaluation expert as part of the ISEFG II. The PCU will produce quarterly progress
reports. Reports on the status of project implementation will also be issued during Bank supervision
missions. ISEFG III’s performance will be measured by comparing baseline data with progress made
during project implementation and at project completion.
III – PROJECT FEASIBILITY
3.1. Economic and financial performance
3.1.1 ISEFG III is an institutional support project. It does not generate direct revenue that would
produce financial returns. However, its performance assessment could be based on the medium- and
long-term direct and indirect impacts of the outputs it generates at the economic and social level. As
concerns expected economic and financial benefits, the project will help to create conditions for
macroeconomic stability by increasing the government revenues and enhancing fiscal discipline. The
project will contribute to strong economic growth and reduction of gender inequality.
3.2. Environmental and Social impacts
Environment
3.2.1 Given that the project is an institutional support project, providing capacity building to
government institutions, the operation is not expected to have any direct adverse environmental
impact. The proposed project is classified as Category 3.
Climate Change
3.2.2 The project activities, which focus on building human and institutional capacity, have no
negative impact on climate change.
Gender
3.2.3 In 2013, the Country ranks 139 out of 187 countries on the gender inequality index. Women
are the most affected by poverty. In the Education sector, measurable progress has been made on
gender parity at the primary level with a gender ratio of 1.06 achieved. Yet, gender inequality
persists in secondary, tertiary and vocational training, where men make up 71 percent of all
enrolments. Women’s literacy levels are very low at 40 percent (64 percent for men) and they are a
barrier to women’s economic and social empowerment. The Health sector still faces many
challenges, prominent among them the prevailing high maternal mortality ratio. In the context of
poverty, the majority of women face multiple risks due to travel to distant health centers and a lack
of emergency obstetric care. The project will incorporate gender issues through its second
component. Support will be provided to the Women’s bureau to promote gender planning, budgeting,
monitoring, evaluation, and reporting. ISEFG III will provide support in the following areas: (i)
training of gender focal points, planners, budget officers, and National Assembly Members on
15
gender based budgeting; (ii) research on gender – Participation of women in Socio-economic
development - (provision of gender disaggregate data and dissemination); (iii) production and
publication on a bi-annual basis the report on women activities (AWA Magazine) for awareness; (iv)
study tour by Women's Bureau Staff and National Women Council on best practices; (v) training of
staff of the Women’s Bureau and other stakeholders on monitoring and evaluation techniques to
monitor program implementation and reporting. Through the support to FPAC members of the
National Assembly, the project will promote gender mainstreaming in Parliament. Gender dimension
is also considered in capacity building activities in the areas of public procurement and budget
external scrutiny. In addition, it is expected that gender will be mainstreamed in four (4) sector’s
budget. In the long run, the supported activities will contribute to reduce gender inequality.
Social
3.2.4 The aim of the project is to enhance government capacity to implement reform and manage
public resources efficiently and effectively. This will strengthen and leverage the impact of the
national budget on delivery of services, and poverty reduction more broadly through increasing
efficiency and effectiveness of resource allocation and execution in line with pro-poor policies.
Involuntary resettlement
3.2.5 The project will not entail population displacement.
IV. IMPLEMENTATION
4.1 Implementation arrangements
Institutional Arrangements
4.1.1 The institutional framework for project management is described in detail in Appendix B3 of
Technical Annexes. Project implementation will be the responsibility of the Ministry of Finance and
Economic Affairs (MoFEA), through a Project Steering Committee (PSC) already set up for the
ongoing ISEFG II project. The PSC shall provide overall strategic direction to the project. The
assessment recommends that the existing PSC membership be amended to include 2 nominees from
MoFEA, representatives from beneficiary institutions, NGOs and Civil Society. Day to day
management will be the responsibility of the existing Project Coordination Unit (PCU) in the
MOFEA. The Unit has successfully implemented ISEFG I and II (both phases are funded by the
Bank). The PCU has also experience in implementing other development partners’ projects including
the World Bank funded IFMIS project as well as the on-going IFMIS Additional Financing. The Unit
is headed by an experienced Project Coordinator (PC) who has 5 years’ experience in the position,
and over 10 years’ experience of managing donor funded projects at MoFEA. The PC is supported
by a Financial Management Specialist (FMS), who is a qualified and experienced chartered
accountant and head of the financial management unit, a Project Accountant, a Procurement
Specialist, M&E Specialist, two (2) Assistant Accountants, and auxiliary support staff which include
a Secretary and 3 Drivers/ Messengers. It is recommended to renew the terms of service of the staffs
of the existing Project Coordination Unit.
Financial management Arrangements
4.1.2 MoFEA, through its existing financial management (FM) system at the PCU, which is being
used, and has been used satisfactorily to fulfil the Bank’s and other donors’ fiduciary and reporting
requirements in the past, will be used to manage the FM for the proposed ISEFG III. As it’s the case
with the ongoing ISFEG II, the FM Unit will use the government Integrated Financial Management
System (IFMIS), EPICOR v.9 (the official government accounting software) to record, process and
prepare financial reports. The unit has successfully piloted the use of IFMIS to manage the finances,
as well as prepare financial reports for projects under ISFEG II and the WB IFMIS Additional
Financing. It will also use the existing Project Accounting Manual and Administrative Manual to
homogenise accounting practice and guide the operations of the Project (respectively). The
16
assessment recommends that the overall project implementation design and approach be developed
and integrated into a Project Implementation Manual (consisting of the Accounting/ FM,
Administrative and technical implementation sections). The assessment also recommends that the
Internal Audit Directorate (IAD) at MoFEA provides after-the-fact checks on project transactions
and performs periodic reviews of the entire project operations, to strengthen the overall internal
control environment. The IAD shall submit its project related reports to the PSC, with copies availed
to the financing donors. The PCU will also submit quarterly interim unaudited financial reports to the
Bank.
Disbursement Arrangements
4.1.3 The Direct Payments method, payments through Special Account (SA) as well as
reimbursement method will be used to disburse resources to the project. Direct Payments will be
used in settling payments against larger contracts concluded between project management and
contractors/suppliers. The SA method will be used for meeting recurrent expenses and small contract
commitments. MoFEA, through the PCU, will be required to open a segregated USD denominated
SA at a bank acceptable to the Fund specifically for the new project. A second separate GMD (local
currency) account will be opened at the Central Bank to receive counterpart funding contribution
from the Government. Both accounts will be managed by the PCU, and the opening of the SA will be
a condition precedent to disbursement for the project. The initial advance to the SA will be based on
the project’s first 6 months forecast of non-direct payment type expenditures. All disbursements will
be made in accordance with the procedures outlined in the Bank’s Disbursement Handbook.
Audit Arrangements
4.1.4 The PCU under the direction of the Auditor General of The Gambia will hire an independent
audit firm to carry out the audit of the project in accordance with the audit terms of references agreed
with the Bank. The PCU will ensure that the audited financial statements and accompanying
management letter, are submitted to the Bank within 6 months of the period/ year being audited. To
ensure the timely engagement of the auditor, the process of recruitment of the auditor shall
commence within six months of the first disbursement.
Procurement Arrangements
4.1.5 All procurement of goods and acquisition of consulting services at a certain financial
threshold, financed by the Bank Group will be undertaken in accordance with the Bank’s Rules and
Procedures for Procurement of Good and Works and Rules and Procedures, May 2008 edition, revised
July 2012, for the Use of Consultants, May 2008 edition, revised July 2012, using the relevant Bank
Group Standard Bidding Documents. It is also anticipated that the Bank new procurement policy will
be in place before end of the year 2015. To this end, some of the activities will be implemented using
the National Procurement Procedures of the Gambia in line with the Bank’s new procurement policy,
which has been assessed and found to be acceptable with some risks to be mitigated. Furthermore,
the weaknesses in the public procurement system have been identified. The EC/World Bank and the
Bank are currently providing support in strengthening and enhancing the systems and processes and
envisioning future support in the areas including capacity building to key stakeholders and actors
involved in public procurement.
4.2 Monitoring and evaluation
4.2.1 Project implementation is scheduled to span 3 years, from January 2016 to December 2018.
The Bank will undertake supervision missions twice annually. The PCU will have to submit
quarterly progress reports on the implementation of the project. The quarterly progress reports will
present the status of physical and financial implementation and highlight any problem that might
hamper smooth project implementation. The reports will review progress made in light of the
Project’s Results-Based Logical framework and include a clear presentation of activities undertaken
during the period under review. The reports will also analyse to what extent the activities undertaken
have contributed to the realization of the anticipated results/outputs and project objectives. One
17
single consolidated progress report will be submitted to the Bank on a quarterly basis, no later than
one month after the end of such quarter. The reports will also make recommendations to tackle any
problems encountered and present time-bound actions/work plans for the following quarter. The
executing agency will also be required to prepare and submit to the Bank a project completion report
within six months of the final disbursement, in accordance with the Bank’s General Rules and
Procedures. The implementation schedule is as follows:
Table 4.1: Monitoring Milestones and Feedback Loop
Milestones Responsibility Date /Period
Financing approval AfDB September 2015
Grant signature AfDB/GVT December 2015
Grant effectiveness AfDB/GVT December 2015
Bid preparation/invitation PCU/AfDB January 2016
Contract award/signature PCU April 2016
Start of consultancy services PCU May 2016
Mid-term review AfDB/PCU June 2017
Project’s physical completion PCU December 2018
Completion mission AfDB/ PCU December 2018
4.3 Governance
4.3.1 The project will significantly contribute to good fiscal and financial governance, particularly
through human resource development and technical assistance to MoFEA, GPPA, the National Audit
Office and the National Assembly. The project will improve the quality and timeliness of public
accounting and auditing and contribute to improved domestic and international confidence in
institutions of governance in general. Furthermore, strengthened financial management institutions
and processes will lead to increased accountability, reduced public sector corruption and more
efficient use of public resources for poverty reduction.
4.4 Sustainability
4.4.1 Sustainability is ensured through a number of factors included in the project design and
approach. These factors comprise: (i) Capacity building initiatives that will help government officials
to produce high PFM products; (ii) Development of tailor made manuals, working practices and tools
for continued use (NAO web portal, guidelines for the Complaint Review Board; GPPA web portal;
Procurement information system, etc…). In addition, the project will help create conditions for
macroeconomic stability by increasing the government revenues and enhancing fiscal discipline.
4.5 Risk management
4.5.1 The table below outlines the residual risks and mitigation measures.
Risks Level Mitigation measures
Risk 1: The weakening of
the government’s
commitment to continue
with its economic policy and
governance reforms
High Mitigation 1: The IMF provides macroeconomic policy advice
to the Government. Thus continued IMF and development
partners’ engagement will be critical to put fiscal policy on
sound footing and further advance the structural reform agenda.
The project will serve as an instrument for the Bank’s Field
Office (SNFO) involvement on policy dialogue.
Risk 2: The global
economic slowdown and
erratic rainfall are expected
to impact negatively the
country’s economic growth
and government revenues.
Mode
rate
Mitigation 2: A credible, transparent and predictable policy
environment which supports private investments will be critical
to building the country’s capacity to withstand these internal and
external shocks. In addition, the capacity building support
through the project will help the government to continue its
commitment to sustained public financial management reform
which will help mitigating the adverse impacts of these shocks
in the short and medium term.
Risk 3: High staff attrition High Mitigation 3: During the previous two phases of the project,
frequent changes at the ministerial level and permanent
secretaries occurred but the project continued to be managed by
the same PCU within the MoFEA without interference.
18
Risk 4: Due to capacity
constraints, the Government
fails to demonstrate progress
on PFM reforms and reduce
level of fiduciary risk.
Low Mitigation 4: Donors have confirmed support to PFM reforms
and have also built in complementary capacity building and
technical assistance projects.
Risk 5: The risk of slow
implementation of the
proposed project.
Low Mitigation 5: To mitigate the negative impact of this risk, the
project will continue to be managed by the same PCU which has
been instrumental in the successful implementation of ISEFG I
& II and the government is centralizing the implementation of
all institutional support projects on PFM through this PCU.
4.6 Knowledge building
4.6.1 The project will strengthen public financial management in a number of ways including: (i)
enhanced capacity of MoFEA in the areas of budget accounting, auditing, aid coordination and debt
management; (ii) enhanced capacity of different ministries in the areas of procurement and gender
budgeting; and (iii) enhanced capacity within the FPAC to undertake external scrutiny of PFM
performance. Knowledge will also be acquired through skills transfer from technical assistance, as
well as through formal and informal training on the job and regionally. A broad based PFM training
programme will be developed. The project will also help to develop guidance manuals and various
tools for government institutions.
V. LEGAL INSTRUMENTS AND AUTHORITY
5.1 Legal instrument
5.1.1 The funding instrument is a grant of UA 2.0 million to The Gambia. The Protocol of
Agreement between the Government of the Gambia and the African Development Fund will be
signed by the parties concerned.
5.2 Conditions associated with Bank’s intervention
5.2.1 The Protocol of Agreement will come into effect on the date of its signature by the
Government of The Gambia and the African Development Fund. The first disbursement of grant
resources will be contingent on the effectiveness of the Protocol Agreement and subject to fulfilment
by Government of the following conditions:
Submission of evidence as to the opening of a segregated United States Dollars (USD)
denominated “Special Account” in the name of the Project at the Central Bank of The
Gambia to receive the Grant proceeds.
5.3 Compliance with Bank Policies
5.3.1 This project complies with all applicable Bank policies.
VI – RECOMMENDATION
Management recommends that the Board of Directors approve the proposed grant of UA 2 million to
the Republic of The Gambia for the purposes and subject to the conditions stipulated in this Report.
I
Appendix I. Country’s comparative socio-economic indicators
Indicator Year Gambia AfricaDeveloping
Countries
Developed
CountriesCharts
Basic Indicators
Area ('000 Km²) 2011 11.3 30,046.4 80,976.0 54,658.4
Total Population (millions) 2014 1.9 1,136.5 5,628.5 1,068.7
Urban Population (% of Total) 2014 58.9 40.6 44.8 77.7
Population Density (per Km²) 2012 157.2 34.5 66.6 23.1
GNI per Capita (US $) 2012 510.0 1,691.5 2,780.3 39,688.1
Labor Force Participation - Total (%) 2014 43.2 37.5 0.0 0.0
Labor Force Participation - Female (%) 2014 48.4 42.6 39.8 43.3
Gender -Related Development Index Value 2007 0.5 0.9 .. 0.9
Human Develop. Index (Rank among 182 countries) 2013 172.0 .. .. ..
Popul. Living Below $ 1 a Day (% of Population) 2003 33.6 .. 25.0 ..
Demographic Indicators
Population Growth Rate - Total (%) 2014 3.2 2.5 1.4 0.7
Population Growth Rate - Urban (%) 2014 4.1 3.4 2.4 1.0
Population < 15 years (%) 2014 45.8 40.8 29.2 17.7
Population >= 65 years (%) 2014 2.4 3.5 6.0 15.3
Dependency Ratio (%) 2014 81.4 77.3 52.8 ..
Sex Ratio (per 100 female) 2014 97.9 100.0 934.9 948.3
Female Population 15-49 years (% of total population) 2014 23.8 24.0 53.3 47.2
Life Expectancy at Birth - Total (years) 2014 59.0 59.6 65.7 79.8
Life Expectancy at Birth - Female (years) 2014 60.4 60.7 68.9 82.7
Crude Birth Rate (per 1,000) 2014 42.4 35.0 21.5 12.0
Crude Death Rate (per 1,000) 2014 9.5 10.2 8.2 8.3
Infant Mortality Rate (per 1,000) 2013 49.4 56.1 53.1 5.8
Child Mortality Rate (per 1,000) 2013 73.8 84.0 51.4 6.3
Total Fertility Rate (per woman) 2014 5.7 4.6 2.7 1.8
Maternal Mortality Rate (per 100,000) 2013 430.0 411.5 440.0 10.0
Women Using Contraception (%) 2014 10.5 34.9 61.0 75.0
Health & Nutrition Indicators
Physicians (per 100,000 people) 2008 3.8 15.0 77.0 287.0
Nurses (per 100,000 people)* 2008 56.8 .. 98.0 782.0
Births attended by Trained Health Personnel (%) 2010 56.6 .. 39.0 99.3
Access to Safe Water (% of Population) 2012 90.1 68.8 84.0 99.6
Access to Health Services (% of Population) 2000 93.0 65.2 80.0 100.0
Access to Sanitation (% of Population) 2012 60.2 39.4 54.6 99.8
Percent. of Adults (aged 15-49) Living with HIV/AIDS 2013 1.2 3.8 161.9 14.1
Incidence of Tuberculosis (per 100,000) 2013 173.0 246.0 .. ..
Child Immunization Against Tuberculosis (%) 2013 98.0 84.1 89.0 99.0
Child Immunization Against Measles (%) 2013 96.0 76.2 76.0 92.6
Underweight Children (% of children under 5 years) 2010 17.4 .. 27.0 0.1
Daily Calorie Supply per Capita 2011 2,849.0 2,617.6 2,675.2 3,284.7
Public Expenditure on Health (as % of GDP) 2012 3.3 5.9 4.0 6.9
Education Indicators
Gross Enrolment Ratio (%) .. .. .. ..
Primary School - Total 2013 86.6 100.7 106.0 101.5
Primary School - Female 2013 88.4 97.1 104.6 101.2
Secondary School - Total 2010 57.5 50.1 62.3 100.3
Secondary School - Female 2010 56.0 47.1 60.7 100.0
Primary School Female Teaching Staff (% of Total) 2013 29.4 45.5 .. ..
Adult Illiteracy Rate - Total (%) 2012 48.0 .. 19.0 ..
Adult Illiteracy Rate - Male (%) 2012 38.6 .. 13.4 ..
Adult Illiteracy Rate - Female (%) 2012 56.9 .. 24.4 ..
Percentage of GDP Spent on Education 2012 4.1 5.3 .. 5.4
Environmental Indicators
Land Use (Arable Land as % of Total Land Area) 2011 44.5 8.4 9.9 11.6
Annual Rate of Deforestation (%) 2000 -1.0 0.6 0.4 -0.2
Annual Rate of Reforestation (%) .. .. .. ..
Per Capita CO2 Emissions (metric tons) 2010 0.3 1.1 .. ..
Last update: August 2015Sources : ADB Statistics Department Databases; World Bank: World Development Indicators
UNAIDS; UNSD; WHO, UNICEF, WRI, UNDP; Country Reports.
Note : n.a. : Not Applicable ; … : Data Not Available.
0200400600800
10001200140016001800
201
0
201
1
201
2
GNI per Capita (US $)
Gambia Africa
0
0.5
1
1.5
2
2.5
3
3.5
201
0
201
1
201
2
201
3
201
4
Population Growth Rate - Total (%)
Gambia Africa
0
10
20
30
40
50
60
70
80
90
100
201
0
201
1
201
2
Access to Safe Water (% of Population)
Gambia Africa
0
20
40
60
80
100
120
200
0
200
1
200
2
200
3
200
4
200
5
200
6
200
7
200
8
200
9
201
0
Secondary School - Total
Gambia Africa
II
Appendix II. Table of ADB’s portfolio in the country
N Sector/Operation Approval
date
Amount
approved
(UA
million)
Amount
disbursed
(UA
million)
Disb
ratio
(%)
Closing
date
RURAL DEVELOPMENT
1
Food & agriculture sector
devpt project (GAFSP) 15-mai-13 19.12 2.37 12.4 30-juin-19
Sous-total/Moyenne
19.12 2.37 12.4
WATER & SANITATION
2 Support for national water
reform 7-avr.-10 1.56 1.56 100 30-sept-15
3
Rural water supply and
sanitation
13-févr.-12 1.11 0.31 27.6 31-dec-16
13-févr.-12 3.15 1.44 45.7 31-dec-16
Sous-total/Moyenne
5.82 3.31 56.9
MULTISECTOR
4
ISP for economic and
financial governance 30-sept.-11 2.00 1.99 99.9 31-dec-15
5 Support to financial
intelligence unit of The
Gambia (GTF)
3-oct.-13 0.11 0.05 47.2 31-déc.-15
Sous-total/Moyenne 2.11 2.04 96.7
TOTAL 27.05 7.72 28.6%
Bank Group Private Sector On-going Operations in The Gambia as at 31 March 2015 Approval
date
Approved
amount Disbursed
amount
Disb. Closing
Sector / Operation ratio date
(UA million) (UA million) (%)
1
Horizons Clinic Project (8,175,000 USD) 16-Apr.-2014 5.86 - - 31-Dec.-2029
TOTAL 5.86
Regional On-going Operations as at 31 March 2015 Approval
Date
Approved
Amount
Disbursed
Amount
Disb. Closing
Sector / Operation Ratio Date
(UA million) (UA million) (%)
RURAL DEVELOPMENT
1
Programme building resilience
against food and nutritional insecurity
in the Sahel (P2RS)
15-Oct.-14 11.50 0 0 30-June-2020
Sub-Total 11.50 0 0
INFRASTRUCTURES
2 Trans-Gambia River crossing Project 16-Dec.-11 63.55 9.59 15.1 30-June-
2017
3
Trans-Gambia corridor Phase II
Preparatory studies project 19-Oct.-14 1.00 0 0 31-Dec-2016
Sub-Total 64.55 9,59 14.9
TOTAL 76.05 9.59 12.6
III
Appendix III. Key related projects financed by the Bank and other
development partners in the country
Areas of intervention Amount/Period Development
Partner
Instrument Status
Macroeconomic
management, internal
and external audit,
budget scrutiny by
National Assembly,
monitoring of PFM
reforms
UA 2 million
(2012-2015)
AfDB Institutional
Support
Project
(ISEFG II)
Ongoing
Budget formulation,
revenue administration,
public procurement, and
PEFA 2014
Euro 2.25 million
(2013-2016)
EC Technical
Assistance
Ongoing
IFMIS implementation,
National Statistical
Capacity Building,
Preparation of an
Energy Strategy Study
including a review of
the National Water and
Electric Company’s
(NAWEC’s) financial
situation and its
management system
US$ 5.25 million
plus Additional
Financing (AF) of
US$ 5 million
(2010-2018)
WB Institutional
Support
Project
Ongoing
The Gambia Report on
the observance of
standards and codes
(ROSC), accounting
and auditing
April 2010 IMF/WB Technical
Assistance
Completed
Budget formulation,
Procurement, National
Assembly, National
Audit Office, PPP,
revenue administration,
Gender mainstreaming
US$ 275.000 UNDP Technical
Assistance
Ongoing
Macroeconomic policy
advice to the
Government
US$10.8 Million
(2015)
IMF Rapid
Credit
Facility
Ongoing
IV
Appendix IV. Map of the Project Area
